3) Agentel corporation is a US based importing and exporting company. The company entered into the following transactions during the month of November Nov 6 Purchased merchandise from AGT, Swiss firm for 600,000 francs. Nov 5 Sold merchandise to SLS, Inc. a firm located in Rio De Janeiro, for $ 200,000 Nov 18 Sold merchandise to TNT Ltd., a British firm for 130,000 pounds Nov20 Purchased merchandise from SDS, Ltd. a British firm for $ 160,000. All the transactions were unsettled at December 31. Agentel Fiscal year end. Spot rates are as follows: Date Franc 6-Nov 0.490 15-Nov 0.487 18-Nov 0.476 20-Noy 0.468 31-Dec 0.460 Real 0.412 0.409 0.414 Pound 1.520 1.509 1.506 0.405 1.498 0.398 1.482 Required Compute the amount that Agentel would report for each unsettled receivable and payable in its balance sheet prepared at December 31